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The Department of Labor and Industry is required to produce this annual report about the assessment and collection of fines and penalties under the state workers' compensation law (see Minnesota Statutes 176.222). Under workers' compensation law, penalties are paid either to the Assigned Risk Safety Account or directly to injured employees.

Past reports (2007 through 2019) are available by emailing the Workers' Compensation Division at dli.workcomp@state.mn.us.